Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (12) TMI 1075 - HC - VAT and Sales TaxValidity of Rules 12A(5), 12B(4), 12C(3) and 25B(3) of the U.P. Trade Tax Rules as amended by the U.P. Trade Tax (Amendment) Rules, 2001 challenged and further seeking a direction in the nature of mandamus reading down the aforesaid Rules insofar as it provides that the forms issued in particular financial year shall be valid for the transactions of purchase and sale made during two financial years immediately preceding to that year, as not applicable to the transactions of sale or purchase which are not disputed by the Department Held that:- Following the reasoning given in the cases of M/s. K.B. Hides (2003 (12) TMI 585 - ALLAHABAD HIGH COURT) the validity of Rules 12-A, 12-B, 12-C and 25-B of the Rules are upheld. Now coming to the question of submissions of learned counsel for the petitioner that the Rule may be read down in the manner suggested by him. We do not find any substance. The question of reading down any provision arises only in a situation to save the provision. Once the provision is held to be valid, there is no question of reading down the provision in the manner suggested by him. It has to be read as such and nothing can be added and nothing can be substracted from it. Appeal dismissed.
|